1
1. Lý do chọn đề tài


T

chi phí .
    :  nhà
 do NNT) Chi phí tuân
 là chi phí phát sinh NNT
trong     còn 

Ch.
Hhao phí mà NNT 
trong quá trình Tuy
n


uy mô
,  , ngành  mà doanh
  và    thu 
gián thu).
, 

duy trì 
 (OECD, 2001b).






3
Doanh nghip?
Các chính sách thu và c quan thu  ng nh th nàn vic kê khai np
thu?
5. Đối tượng và phạm vi nghiên cứu
ng nghiên cu: Do gii hn v thi gian và chi phí nên nhóm ch nghiên cu các
d liu thu thn mt s a bàn thành ph H Chí Minh,
thuc s qun lý thu ca Cc thu thành ph H Chí Minh và các Chi cc thu trc thuc, thi
m nghiên c4, d liu thu thc thu3.
Phm vi nghiên cu: Lu tp trung nghiên cu chi phí tuân th thu ca DN
i s qun lý thu c; không bao gm các khon chi phí tuân th i s qun
lý chi quan; không bao gm 

.
6. Cơ sở lý luận về chi phí tuân thủ thuế và các nhân tố tác động đến gánh nặng
tuân thủ thuế:
             


    -
           
 





- 

4

Sanford (1972)
1
, c 

6.1.1 Chi phí hành chính thuế
 




6.1.2 Chi phí tuân thủ thuế

 


Hay nói cách khác,   chi phí phát sinh  trong 
  - ngoài   
6.1.3 Thành phần của chi phí tuân thủ thuế




Johnston, 1963
2
; 


 Rametse và Pope, 2002).



- 

Smulders 2012) phân tích  chi phí tuân
  chi phí nội bộ,  Turner (1998) 
là, các chi phí    tính trên ,  
công   phí 
sung         ; và chi phí thuê
7
ngoàiphí    
 (Coolidge ).
Pope và Jabbar (2008) phân tích ch ba 
 chi phí ,  và a NNT (Sandford
và , 1989; Pope , 1991).
Chi phí   chi cho  
ngoài, các chi phí    và các chi phí
phát sinh khác. t  NNT  
, hoàn thành , c n 
thuê ngoài     - 
ng Tuy
  và 
thành công các 
6.1.4 Lợi ích tuân thủ thuế
(Sandford
 

 -
  Lignier, 2009a).

      Pope, 1993b; -  


 và    thu  gián
thu).
, 

  trong     
  chi phí hành chính. Ngoài ra,  
9
   trong chi phí hành chính  
dành    .
 chính
sách 
 (xem hình 1).

Hình 1:           
 )
6.2 Ảnh hưởng của quy định thuế đến chi phí tuân thủ
Hai  chính  và 
(Evan, 2003). 


tn 
 không McKerchar, 2003). 

 
 (Evan, 2003).
10
McCaffery (1990)
3
   "P
   t quy

Tr
11




2007).
6.2.2 Tính minh bạch, công bằng

               ). Tuy
 thu
thhun 
 (Thông
qua 
  ,

 
- 




). Hay nói cách
 
"Pc
 (Slemrod, 1985; Sawyer, 2010). 
i  ( có
             
(Evan, 2003).
6.2.3. Tính rõ ràng, nhất quán



4

13


           



- 
 
 
 khi thay
  trong . 
âng   và   q 
(OECD, 2008).
6.2.6. Thời gian áp dụng khi có thay đổi về quy định thuế
 KPMG (2006, trang 6)  " 
".  trong ,  quy
     . Trong  
 "   hành chính 
 NNT và  thu
 . ác quy
 () doanh
.





(Hansford và Hasseldine, 2002).

         Gale và Holtzblatt, 2002 

Barton, 2001
15






6.3.1. Việc thông tin, tuyên truyền các quy định thuế
áp  . Các quy



,

-
 Shukla và
 
, 
. C, 



2011

6.3.4. Tính đúng thời hạn như cam kết trong việc trả kết quả của công chức thuế
do
 
nhiên, 
(Board of Taxation, 2007). Công



17
6.3.5. Tính nhất quán, không có mâu thuẫn trong câu trả lời của các công chức thuế
-  



).


  


khác nhau tù(ITD, 2007). 


6.3.6. Yêu cầu cung cấp thông tin của cơ quan thuế
thông tin 
(information obligations
cho  Nthông tin không  thông
,

Theo Evans (2003), 





b/ 


   khá ít i. T    Eichfelder và
19
Kegels (2012), c 
, mà chi phí này còn hông qua

  ,  tìm
 
chi phí . Theo tính toán k

6.4.2 Nghiên cứu tại Việt Nam



 



 





 


 





Mối liên hệ giữa quy định thuế, quản lý thuế của cơ quan thuế tác động đến chi
phí tuân thủ thuế: 

21



7. Phương pháp nghiên cứu
7.1 Phương pháp thu thập số liệu:
Nghiên cc tin là nghiên c và nghiên cu chính
thc:
Giai đoạn 1: D lý thuyt thu thc, tác gi xây dng b ng v
chi phí tuân th thu cn lý thu nh thu. Tham
kho ý kin chuyên gia và mt s doanh nghip ho hoàn thin bng câu
hi kho sát.
Giai đoạn 2: Nghiên cu chính thc thc hin thông qua k thut thu thp thông tin bng
phiu kho sát t a bàn thành ph H Chí Minh. S ng mu
u tra khong n = 500.
7.2 Giả thiết nghiên cứu:
Giả thuyết 1 (H

23
8. Dữ liệu nghiên cứu:



        




9. Nội dung nghiên cứu:




mua ngoài).


 qun lý thu cu  nh thu: D


10. Ý nghĩa của đề tài
Chi phí tuân t

Chính vì
v n mc tiêu phân tích rõ vai trò ca qun lý thu n gánh nng
chi phí tuân th thu ca doanh nghip. Hic gánh nng chi phí tuân th thu ca DN có th
m nh tùy thuc vào chng qun lý thu là rt cn thi  thu có
th la chu chnh bin pháp qun lý thu phù hp  khuyn khích tuân th t nguyn
24

Tài liệu tiếng Anh
Allers, M.A., 1994. Administrative and compliance costs of taxation and public transfers
in the Netherlands. Groningen: Wolters-Noorhoff.
Barton, T., Evans, C.; Walpole, M., 2001. Supporting the tax system by improving
taxpayer services. In Tax administration in the 21
st
century. Prospect Media: St.
Leonards NSW pp.191-98.
Board of Taxation, A., 2007. Scoping study of small business tax compliance costs – A
repor to the Treasurer. Commonwealth of Australia.
Coolidge, J., Ilic, D. & Kisunko, G., 2009. Small Businesses in South Africa: who
outsources tax compliance work and why? Policy Research Working Paper 4873, The
World Bank.
Evans, C. Tran-Nam, B. and Jordan, B., 2002. Assessing the Potential Compliance
Costs/Bebefits of the Tax Value Method. Australian Tax Forum, Vol. 17, No. 1, pp.33-
58.
Evans, C., 2003. Studying the studies: An overview of recent research into taxation
operating costs. eJoural of Tax Research, 1(1), pp.64-92.
Gale, W.; Holtzblatt, J., 2002. The role of administrative issues in tax reform: Simplicity.
Compliance and administration. In G. Zodrow & P. Mieszkowski, eds. United States tax
reform in the 21
st
Century. Cambridge University Press: Cambridge. Pp. 179-214.
Hansford, A.; Hasseldine, J., 2002. Best Practice in Tax Administration. Public Money
and Management, Vol. 22, pp.5-6.
ITD, 2007. Taxation of Small and Medium Enterprises. In Background paper prepared
for ITD Global Conference. Buenos Aires, Argentina, 2007.
Johnson, S., Kaufmann D., and Shleifer A., 1997. The Unofficial Economy in Transition
Brookings Paper on Economic Activity, (Brookings Institution, Washinton, DC.)
Kirchler, E.: Hoelzl, E. & Wahl, I., 2008, Enforced versus voluntary tax compliance: The